University of Southern California

Independent Contractors

The Internal Revenue Service requires the university to properly classify independent contractors. This policy and the accompanying independent contractor website identify the steps, documents and processes necessary to ensure proper classification of and subsequent payment to independent contractors.

An independent contractor is an individual who meets the following conditions:

• Offers similar services to the general public on a consistent basis
• Provides services through a written contract (the university's Independent Contractor Agreement)
• Renders a service to the university for a specified amount of compensation for a specified result
• Performs services for which the university does not control the methods used to obtain the results

An independent contractor is not paid on university payroll, has not been paid on payroll within a given calendar year, and receives payment from the university documented by issuance of an IRS Form 1099.

Examples of the types of independent contractors used by the university are available at the independent contractor website.

Appendix (.pdf)

Responsible Office

Purchasing Services